2011 (4) TMI 824

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..... ices certain input services are essential service and are eligible for refund except the service Air travel service is not essential for the output service and not eligible for refund - Therefore direct the lower authority to re-examine the rejected eligible input services for consideration of eligibility of refund claim subject to submission of CA's certificate, as required under Board's circula .....

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..... as also clarified by CBEC vide instruction F. No. 275/34/2006-CX 8A dated 18.2.2010. 2. I have heard both sides. The impugned order modified the order of the original authority which denied refund of unutilized Cenvat credit of tax paid on various input services except Air travel service. I find that the following extract of the order clarifies the nature of the impugned order : "... I hav .....

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..... e Asst Commissioner of Service Tax, Division II, Bangalore with consequential relief as discussed above, on submission of CA's certificate." From the above, it is obvious that the Commissioner (Appeals) finally decided the dispute in favour of the assessee and did not remand any issue to be decided by the original authority. I find that the impugned order does not call for any interference at th .....

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